PCBU is a new term under WHS. So what is a PCBU?
PCBU or Persons Conducting a Business or Undertaking describes the entity that is engaging the work. This replaces the term “employer”.
A ‘person’ can include a body corporate (company), unincorporated body or association, a partnership, a sole trader or a self-employed person. Therefore a “person” is not necessarily an individual.
A “business” can be described as an entity that undertakes work to make a profit.
An “undertaking” may be described as a not-for-profit entity.
Examples of a business or undertaking
- A government department or agency
- A local council
- A retailer
- A wholesale business
- An importer of goods
- A self-employed person
- A not for profit that engages paid staff
- A strata company that engages paid staff
- A manufacturer
- A contracting company
- A labour hire company
- A mining company
